[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-016":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_prac-48-016","48",16,"銀行代為扣繳非中華民國境內居住之個人存戶之利息所得稅款，應於何時將稅款解繳國庫？",[13,14,15,16],"代扣日次月五日前","代扣日次月十日前","代扣日起十日內","代扣日起一個月內",2,"存匯業務查核",1,"非中華民國境內居住者的利息採就源扣繳，扣繳義務人須在代扣稅款之日起十日內把稅款解繳國庫，並非跟境內居住者一樣可拖到次月，故選(3)。境內居住者才是次月十日前彙報彙繳，代扣日次月五日前、一個月內都不是非居住者的規定，容易和境內制度混淆而選錯。","medium",[23,27,30,34,38,42],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":28,"question":29,"qno":10},"bank_audit_prac-47-016","對中華民國境內居住之個人，除短期票券之利息外，每次應扣繳稅額不超過新臺幣多少元者，免予扣繳利息所得稅？",{"id":31,"question":32,"qno":33},"bank_audit_prac-47-017","有關活期儲蓄存款，下列敘述何者錯誤？",17,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-018","定期儲蓄存款逾期轉存未滿一年之定期存款，如逾期幾個月以內，得自原到期日起息？",18,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-019","辦理存款作業，接獲法院扣押存款之扣押命令，如扣押存款不足額時，應於接獲該命令幾日內以訴狀或公文向法院聲明異議？",19,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-020","銀行辦理票據掛失止付，通知止付人最遲應於申請後幾日內，提出已為聲請公示催告之證明，否則止付通知失其效力？",20,1783417885919]